COMMISSIONER OF CENTRAL EXCISE PUDUCHERRY COMMISSIONERATE Vs. CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, SOUTH ZONE BENCH

JUDGEMENT

(1.) These appeals filed both by the assessee as well as the Revenue are challenging the order passed by the CESTAT in Final Order dated 20.01.2016 and the order, dated 11.08.2016, passed in the application for rectification dated 26.2.2016. The substantive appeal is C.M.A.No.2107 of 2016, which challenges the final order passed by the CESTAT, dated 20.01.2016, which reads as follows:

(2.) On a reading of the above order it is seen that the appellant/assessee was absent and the departmental representative was heard and the Tribunal has passed an order. While doing so, the Tribunal held that calling for payment of interest shall serve no useful purpose of law when interest of Revenue was not prejudiced. To that extent, the assessee was granted relief. However, with regard to CENVAT Credit, the Tribunal accepted the stand taken by the Departmental representative that the CENVAT Credit was taken by the assessee, but that was unutilised and finally merged due to amalgamation with the amalgamated company and the final goods were exempted from 09.07.2004, while the credit was taken prior to that period. Further, the Tribunal observed that a perusal of the facts and circumstances of the case demonstrates that the unutilised credit was reversed for which there was no prejudice caused to the Revenue.

(3.) The assessee on coming to know about the ex-parte order, filed an application for rectification, contending that they were not intimated about the date of hearing, i.e. 20.01.2016, as they have not served with any notice. Further, with regard to the reversal of the CENVAT Credit, the assessee contended that it was reversed under protest. The Tribunal rejected the application stating that the application for rectification amounted to a Review Application, which is impermissible. This order dated 11.08.2016 is impugned in C.M.A.No.2027 of 2017. The Revenue is on appeal as against the portion of the order passed by the Tribunal, dated 20.01.2016, with regard to the cancellation of the levy of interest and this appeal is C.M.A.No.1779 of 2016.